| 1. | Beneficial interest in property
财产的实益权益 |
| 2. | Property held by the deceased as trustee only in which he never had any beneficial interest at any time during the 3 years immediately before his death ; and
在死者去世前3年的任何时间内，死者以受托人身分持有而并不拥有任何实益权益的财产及 |
| 3. | Property held by the deceased as trustee only in which he never had any beneficial interest at any time during the 3 years immediately before his death ; and
在死者去世前3年的任何时间内，死者以受托人身分持有而并不拥有任何实益权益的财产；及 |
| 4. | The effect of the deeming provisions is merely to recoup the tax amount in the hands of residents holding substantial interests in the offshore funds which would become tax - exempt under the proposal
推定条文的作用，只是从持有根据建议能获得税务豁免的离岸基金相当大的实益权益的居港者手中，收回税款。 |
| 5. | To provide that a transfer of beneficial interest in hong kong stock otherwise than by way of sale and purchase shall be chargeable with stamp duty , and required to be treated as if it were a sale and purchase of the stock
规定香港证券的实益权益不经由售卖及购买方式进行的转让，均作为该等证券的售卖及购买而徵收印花税，并须作为该等证券的售卖及购买处理； |
| 6. | Ms word , 24kb , composed of independent members , reviews the processes and procedures adopted by the ma in making decisions relating to or affecting the designated systems in which the ma has a legal or beneficial interest , as compared with other systems
Ms word , 24kb由独立人士组成，负责检讨金融管理专员在作出有关其具有法定或实益权益的指定系统的决定时，相对其他系统所采用的程序与步骤是否一致。 |
| 7. | Ms word , 24kb ) , composed of independent members , is established to review processes and procedures adopted by the ma in making decisions relating to or affecting the designated systems in which the ma has a legal or beneficial interest , as compared to other systems
( msword , 24kb )由独立人士组成，以检讨金融管理专员在作出有关或会影响金融管理专员具有法定或实益权益的指定系统的决定时，相对其他系统所采用的程序与步骤是否一致。 |
| 8. | A process review committee , composed of independent members , was established on 1 december 2004 to review processes and procedures adopted by the monetary authority in applying standards set under the csso to systems in which the hkma has a legal or beneficial interest
此外，由独立人士组成的程序覆检委员会已于2004年12月1日成立，负责检讨金融管理专员对金管局具有法定或实益权益的指定系统施加该条例所规定的标准时所采用的程序与步骤。 |
| 9. | A process review committee , composed of independent members , is being established to review processes and procedures adopted by the ma in making decisions relating to or affecting the designated systems in which the ma has a legal or beneficial interest , as compared to other systems
此外，由独立人士组成的程序覆检委员会正在筹组中，以检讨金融管理专员在作出有关或会影响金融管理专员具有法定或实益权益的指定系统的决定时，相对其他系统所采用的程序与步骤是否一致。 |
| 10. | Stamp duty under head 1 or head 2 shall not be chargeable on any conveyance of immovable property or any transfer of hong kong stock operating as a voluntary disposition inter vivos where the beneficial interest therein passes by way of gift from the person entitled to that interest , or from the registered owner , to or on trust for a charitable institution or trust of a public character
属于馈赠的不动产转易或香港股票的转让，如果是由享有实益权益的人士或登记物主捐赠与属公共性质的慈善机构或信托团体，或以信托方式付与属公共性质的慈善机构或信托团体者，则无须缴付按第1 1或第2 3类所徵收的印花税。 |
